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Directorate General of GST Intelligence vs Manish Goyal (2024) – Bail Cancellation Set Aside in ₹218 Crore GST Fraud Case under Sections 132 & 70 CGST Act
Facts of the CaseThe case arises from allegations of large-scale GST evasion
involving ₹218 crores. The respondent, Manish Goyal, proprietor of M/s Radiant
Traders, was accused of engaging in fraudulent transactions ...
Directorate General of GST Intelligence vs Manish Goyal – Bail Cancellation Set Aside in GST Evasion Case under Section 132 CGST Act (Delhi High Court, 2024)
Facts of the CaseThe case arose from allegations of large-scale GST evasion
involving the respondent, Manish Goyal, proprietor of M/s Radiant Traders. The
Directorate General of GST Intelligence (DGGI) alleged that the...
Directorate General of GST Intelligence vs Jitender Kumar (2024) – Anticipatory Bail in GST Fraud Case under Section 132 CGST Act & Section 438 CrPC
Facts of the CaseThe petitioner, Directorate General of GST Intelligence
(DGGI), challenged two orders passed by the learned Additional Sessions Judge
(ASJ), Patiala House Courts:
Order
dated 02.02.2023 grantin...
Directorate General of GST Intelligence vs Chaman Goel & Anr. | Anticipatory Bail Cancelled in ₹200 Crore GST ITC Fraud Case under Section 132 CGST Act
Facts of the CaseThe Directorate General of GST Intelligence (DGGI) initiated
an investigation based on intelligence inputs regarding fraudulent export
activities. Containers carrying “smoking mixtures” were interc...
Ramesh Chander vs Assistant Commissioner of Goods and Service Tax, Dwarka Division, CGST Delhi & Anr. (Delhi High Court, 2024) – Invalid Retrospective GST Cancellation Set Aside Due to Lack of Reasoned Order
Facts of the CaseThe petitioner challenged:
Show
Cause Notice dated 07.04.2022
Cancellation
Order dated 13.07.2022
Appellate
Order dated 29.12.2023 (dismissed on limitation)
The GST registrati...
Directorate General of GST Intelligence vs Chaman Goel & Anr. | Delhi High Court (2024) | Anticipatory Bail Cancelled in ₹200 Crore GST ITC Fraud Case under Section 132 CGST Act
Facts of the Case
Authorities
intercepted 21 containers of “smoking mixture” at Mundra Port which
were found to be spurious and unfit for human consumption.
Investigation
revealed a network of ...
I and S Communique Pvt. Ltd. vs Commissioner of CGST, Audit-II, Delhi & Anr. (2024) – Limitation under Section 73 of Finance Act, 1994 & Maintainability of Writ Against Show Cause Notice
Facts of the CaseThe petitioner, I and S Communique Pvt. Ltd.,
challenged a Show Cause Notice dated 27.04.2021, contending that the
notice had been issued beyond the prescribed limitation period under Section
73 of th...
M/s Solanki Enterprises vs Commissioner of CGST & Anr. | Delhi High Court Sets Aside GST Cancellation Subject to Interest Payment (2024)
Facts of the CaseThe petitioner, M/s Solanki Enterprises, challenged:
The order
dated 27.01.2021 cancelling its GST registration
The show
cause notice dated 13.01.2020 which led to cancellation
The ap...
ASUS India Private Limited vs The GST Officer, Ward-91, Zone-8 Delhi | Delhi High Court | Opportunity to Respond & Validity of Unsigned GST Show Cause Notice
Facts of the CaseThe petitioner, ASUS India Private Limited, challenged a show
cause notice dated 08.12.2023 issued by the GST officer proposing a demand
against the petitioner.The grievance raised was that the proper ...
GS Exim International LLP vs Commissioner, Central Excise (GST) Appeals-I & Anr. – Cryptic Appellate Orders Set Aside for Lack of Reasoned Findings (Delhi High Court, 2024)
Facts of the CaseThe Petitioner filed an application seeking refund of GST. A
show cause notice dated 04.08.2020 was issued proposing rejection of the refund
claim. The Petitioner submitted a detailed reply on 12.08.20...